Avanquest - 2016 Financial Report

INDEX

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CERTIFICATION OF THE PERSON RESPONSIBLE

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SUMMARIZED SIX-MONTH CONSOLIDATED FINANCIAL STATEMENTS AS OF DECEMBER 31, 2015

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2.1 Statement of comprehensive income 2.2 Statement of financial position

2 3 4 5 6 6 6 7 7 7 8 8 8 9

2.3 Statement of cash flow

2.4 Statement of change in equity

2.5 Appendix to the summarized six-month consolidated financial statements

1 Accounting principles, rules and methods

2 Principal judgments and estimates for the six-month closing 3 Additional information pertaining to balance sheet assets

3.1 Goodwill and other non-current assets

3.2 Trade receivables

3.3 Cash and cash equivalents

4 Additional information pertaining to balance sheet liabilities

4.1 Share capital

4.2 Current and non-current financial liabilities

4.3 Other non-current liabilities

10 10 10 10 11 11 11 11 12 12 12 12 12 12 12 12 13 14

4.4 Trade payables

5 Notes on the income statement

5.1 Revenue

5.2 Other operating income and expenses

5.3 Analysis of the financial result

5.4 Income taxes

5.5 Net income from discontinued operations

6 Notes on the cash statement

6.1 Acquisitions of intangible assets

6.2 Dividends received from companies accounted for using the equity method

7 Notes on off-balance sheet commitments

7.1 Clauses for additional consideration to be paid for acquisitions and equity interests

8 Notes on risks 9 Other information

9.1 Sector information

10 Events taking place after closing

2.6 Statutory Auditor’s report on the six-month financial information

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SIX-MONTH ACTIVITY REPORT AS OF DECEMBER 31, 2015 Significant events of the six-month period

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15 15 16 16 17 17 17

Revenues Profit/Loss

Debt and cash

Pursuit of the strategy

Principal risks and uncertainties

Principal transactions with related parties

Copies of this six-month financial report are available at Avanquest’s head office, located at 89-91, boulevard National – 92257 La Garenne-Colombes Cedex – France, as well as on the website of the French financial markets authority (Autorité des marchés financiers) http://www.amf-france.org and on the Avanquest website http://www.avanquest-group.com.

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